The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997

Regulation 8(1)

SCHEDULE 2 SCALE OF COSTS

Matter	Costs
(1)	(2)
1.  For attending to levy distress where payment is made of an amount of relevant tax due and distress is not levied:	£12.50.
2.  For levying distress— (a) where an amount of relevant tax demanded and due does not exceed £100:	£12.50.
(b) where an amount of relevant tax demanded and due exceeds £100:	12½% on the first £100, 4% on the next £400, 2½% on the next £1,500, 1% on the next £8,000, ¼% on any additional sum.
3.  For taking possession of distrained goods— (a) where a person remains in physical possession of goods at the place where distress was levied (the person to provide his own food and lodgings):	£4.50 per day.
(b) where possession is taken under a walking possession agreement:	£7.00.
4.  For appraising goods upon which distress has been levied:	Reasonable costs of appraisement.
5.  For arranging removal and storage of goods upon which distress has been levied:	Reasonable costs of arrangement.
6.  For removing and storing goods upon which distress has been levied:	Reasonable costs of removal and storage.
7.  For advertising the sale of goods upon which distress has been levied:	Reasonable costs of advertising.
8.  For selling the distress— (a) where a sale by auction is held at the auctioneer’s premises:	15% of the sum realised.
(b) where a sale by auction is held elsewhere:	7½% of the sum realised and the auctioneer’s reasonable costs.
(c) where a sale by other means is undertaken:	7½% of the sum realised and reasonable costs.
9.  In addition to any amount specified in this scale in respect of the supply of goods or services on which value added tax is chargeable there may be added a sum equivalent to value added tax at the appropriate rate on that amount.